Abstract
We study experimentally how taxpayers choose between an income tax and a commodity tax to fund a public good. We implement conditions such that a rational and self-interested subject would prefer the commodity-tax regime. We find that voters overwhelmingly support the income-tax regime. We discuss and evaluate empirically alternative behavioral accounts to explain voting behavior. We find that inequality aversion and efficiency concerns matter for voting. We find no evidence for opportunism or for cognitive ability to affect voting.
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